Key Benefits:
See the copyright notice Conditions of use .
Presentation by the Minister for Finance of the Minister for Finance of 29 December 1994 (1469/94) 7, Article 39 (1) and (2), Article 40 (3), Article 51 (6) and Article 74 of the Law of 29 December 1994 on tobacco tax (1470/94) And the Law of 29 December 1994 on alcohol and alcoholic beverages (1471/94) Pursuant to paragraph 2:
The register referred to in Article 8 (3) of the Excise Tax Act shall include the names of the authorised warehouses, the registered traders and the tax representatives, the excise numbers and the addresses, the digits of the authorisation of untaxed stocks, and Addresses, the quality of the products authorised by the authorised warehousekeeper, the registered trader or the tax representative, or which may be stored in a tax-free warehouse, the authority issuing the additional information and its address, authorisation The date of issue and the period of validity.
The district chamber shall keep a list of taxable persons other than those referred to in Article 1 whose excise duties are to be supplied as a matter of concern.
For the purpose mentioned in Article 16 (7) of the Excise Tax Act, products subject to excise duty may be sold without tax from the tax warehouse referred to in Article 7 (2) of the Excise Act. The customs authorities may restrict duty-free sales in respect of a tax warehouse. In the case of liquid fuels, tax revenue may also be implemented by the refund of the tax, which shall apply mutatis mutandis, as provided for in Article 59 of the Excise Act.
The taxable amount referred to in paragraph 1 shall be subject to the condition that the purchaser shall, prior to the release or dispatch of the products, submit to the authorised warehourer, in accordance with the procedure laid down in The purchase of the products as originating. In addition, if the buyer is located in another Member State, the provisions on the use of the accompanying document shall also apply. (29.12.1995-1740)
Where products subject to excise duty are imported from outside the Community for the purposes referred to in Article 16 (7) of the Excise Act, the procedure for the implementation of the tax exemption shall be in force, which shall be established or prescribed for the relief of the corresponding products. (29.12.1995-1740)
The provisions of this Article shall apply mutatis mutandis to products subject to excise duty when they are handed over to the institution of the European Communities as required by the Protocol on the privileges and immunities of the European Communities. However, the confirmation referred to in paragraph 2 shall be provided by the institution concerned. (29.12.1995-1740)
At the request of the diplomatic representation in Finland, the other representation in the same position, the Agency, an international organisation or a person belonging to their staff, the Ministry of Foreign Affairs shall determine whether the above mentioned Are entitled to tax-free purchases either in Finland or in another Member State.
For the purposes of Article 8 (2) of the Law on alcohol and alcoholic beverages, the products referred to in Article 8 (2) may be sold without tax from the tax warehouse referred to in Article 7 (2) of the Excise Act. The customs authorities may restrict duty-free sales in respect of a tax warehouse.
In the case referred to in paragraph 1, the purchaser shall provide the authorised warehouseer by means of a form, by means of a form, by means of a form, by the customs government, in the form of a purchase of untaxed products.
When a product subject to excise duty is sold without tax, the seller shall, on the basis of the tax base and on the basis on which the tax is based, make a statement on the invoice or the corresponding supporting document.
By the end of March of the following year by the end of March of the following year, the person who has purchased excise goods under excise duty in the excise legislation or in the relevant tax law for the use of duty free of charge shall: The supply, use and storage of the products to the district chamber of use.
Paragraph 6 has been repealed by A 1.7.2004/600 .
When, according to the tax decision, the excise duty is less than EUR 3, in the case of tax adjustment and in the case of ex-post taxation, less than EUR 10, it shall not be carried out. However, the provision does not apply in the case of consignments of excise duty taxable in respect of consignments of excise duty and of amounts exceeding the tax revenue referred to in Articles 16 (10) and (11) and Articles 18, 19 and 21 of the Act on Excise Duties. Excise duty on the proceeds of the customs auction.
When the rate of excise duty unpaid for the product in the customs auction for the State is less than EUR 33, it may not be carried out. However, it is always charged when the product has been in Finland for sale, in use or otherwise outside the immediate customs control.
When the excise duty is lower than EUR 2, it shall not be carried out.
When excise goods are transferred in Finland temporarily exempt from excise duty, the accompanying document for accompanying documents within the meaning of Article 51 (1) of the Excise Duty Act may be used as a substitute for a bill, a bill of lading or any other equivalent, Which shall indicate the products to be moved and their quantities by type of tax, the name, address and excise number of the consignor and of the consignee, the date of dispatch and the address of the consignment, the authorisation number of the sending and receiving storage, and the reference number, Where the consignment can be identified by the consignor and consignee Accounting.
Where products subject to excise duty are transferred within the meaning of Article 52 of the Excise Duty Act, the customs office of the border customs office shall certify that the importer or his representative, in accordance with Council Regulation The transit document referred to in Annex 31 to Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Regulation (EEC) No 2913/92. The TIR Carnet document may also be used as a transit document under the TIR Convention.
When excise goods are transferred between Member States through an EFTA country or between a Member State and an EFTA country within the meaning of the transit procedure referred to in Article 163 of the Customs Code and using the transit procedure referred to in Article 9 The transit document, the accompanying document referred to in Chapter 12 of the Excise Act, shall be replaced by the transit document. When excise goods are transferred between Member States through an area outside the customs territory of the Community and the products are provided by means of TIR or ATA carnet in accordance with the relevant agreements, the accompanying document shall be replaced by: By that document.
In the case referred to in paragraph 1, paragraph 33 of the transit document shall indicate the tariff heading of the products and paragraph 44 shall be made clear that the consignment contains products subject to excise duty. The consignor shall keep a copy of the first copy of the document. The consignee shall return to the sender a copy of the fifth paragraph of the duly completed document.
The authorised warehousekeeper or his/her authority shall have the right to amend the accompanying document referred to in Article 51 (1) of the Excise Duty Act in such a way as to indicate the new place of delivery of the products or the new recipient. The entries shall be made on the back of the accompanying document.
The customs authorities may, upon application, authorise the submission of the accompanying document referred to in Chapter 12 of the Excise Duty Act, or by means of automated data processing.
The authorisation may be granted to a consignor or consignee who carries out excise goods on a regular basis with a company in another Member State.
The person responsible for the transfer of the products referred to in Article 54a of the Excise Taxation Act shall, prior to the commencement of the transport of the products, make a declaration to the sole proprietor of the place of origin of the products to be transferred.
The person receiving the products referred to in paragraph 1 shall indicate the arrival of the products at the destination of the place of destination at the latest 15 days after the end of the calendar month in which the products have been received.
The taxable person shall retain, on a provisional basis, the fourth paragraph of the accompanying document accompanying the product to be received in Finland. The documents shall be kept in chronological order and, upon request, shall be forwarded to the party concerned.
A non-registered trader shall attach to his/her tax return the copy of the accompanying document referred to in paragraph 1 and the invoice.
Transfers of the following mineral oils between Finland and another Member State shall not be subject to the provisions of Chapter 12 of the Excise Act, if it has been agreed with the Member State concerned and notified to the Commission of the European Communities:
(1) products falling within the customs tariff headings 2707 10 to 2707 30 90 or 2707 50 10-2707 50 99;
2) products falling within headings 2710 00 11 to 2710 00 25, 2710 00 37 to 2710 00 45, 2710 00 59-2710 00 65 or 2710 00 71-2710 00 72;
3) products falling within the customs tariff headings 2901 10 to 2901 10 90;
4) products falling within tariff headings 2902 20 10 to 2902 44 90.
Its customs authority, which has identified the loss referred to in Article 11 (1) (3) of the Excise Tax Act, shall make a significant loss to the back of the return copy of the accompanying document.
When the loss of products other than those referred to in Article 16 (5) of the Excise Act has been found to be transported from another Member State to Finland under suspension of excise duty, the district court referred to in Article 25 of the Excise Act must confirm: On the reverse side of the return copy of the accompanying document, in which case the losses shall be taxable and the criteria for the taxation of the losses. A copy of that document shall be submitted to the competent authorities of the Member State in which the loss has been ascertained.
If the tobacco product exported from Finland is taxed under Article 11 of the Tobacco Tax Act, the exporter shall invalidate the label 'Export Export'.
In addition to the retail selling price, the price ticket to be affixed to tobacco products manufactured for domestic sales shall include the type and quantity of the contents and the name of the manufacturer or the manufacturer.
This Regulation shall enter into force on 1 January 1995.
This Regulation shall enter into force on 1 July 1995.
Council Directive 94 /74/EC; OJ L 365, 31.12.1994, p. 46
This Regulation shall enter into force on 1 January 1996.
This Regulation shall enter into force on 1 January 2002.
This Regulation shall enter into force on 1 July 2004.
